IMPLANTS SERVICE ORTHOPEDIE : revenue, balance sheet and financial ratios

IMPLANTS SERVICE ORTHOPEDIE is a French company founded 31 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in ROANNE (42300), this company of category ETI shows in 2024 a revenue of 9.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - IMPLANTS SERVICE ORTHOPEDIE (SIREN 399770312)
Indicator 2024 2023 2022 2019 2018 2017 2016
Revenue 9 635 447 € N/C 9 448 778 € N/C 7 364 119 € 7 668 286 € 7 275 210 €
Net income -883 914 € 232 353 € 238 375 € 452 452 € 197 550 € 292 744 € 139 855 €
EBITDA 251 282 € N/C 538 579 € N/C 519 516 € 670 789 € 448 092 €
Net margin -9.2% N/C 2.5% N/C 2.7% 3.8% 1.9%

Revenue and income statement

In 2024, IMPLANTS SERVICE ORTHOPEDIE achieves revenue of 9.6 M€. Revenue is growing positively over 7 years (CAGR: +3.6%). After deducting consumption (5.1 M€), gross margin stands at 4.5 M€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 251 k€, representing 2.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -884 k€ (-9.2% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

9 635 447 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 514 053 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

251 282 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

341 247 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-883 914 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.6%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

31.052%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

32.153%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

2.06%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

2.703

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

5.9%

Solvency indicators evolution
IMPLANTS SERVICE ORTHOPEDIE

Sector positioning

Debt ratio
31.05 2024
2022
2023
2024
Q1: 0.0
Med: 4.27
Q3: 43.96
Average +7 pts over 3 years

In 2024, the debt ratio of IMPLANTS SERVICE ORTHOPEDIE (31.05) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
32.15% 2024
2022
2023
2024
Q1: 14.64%
Med: 38.36%
Q3: 60.56%
Average -23 pts over 3 years

In 2024, the financial autonomy of IMPLANTS SERVICE ORTHOPEDIE (32.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.7 years 2024
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.09 years
Average

In 2024, the repayment capacity of IMPLANTS SERVICE ORTHOPEDIE (2.70) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 262.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 7.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

262.413

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

7.227

Liquidity indicators evolution
IMPLANTS SERVICE ORTHOPEDIE

Sector positioning

Liquidity ratio
262.41 2024
2022
2023
2024
Q1: 132.74
Med: 202.27
Q3: 325.9
Good

In 2024, the liquidity ratio of IMPLANTS SERVICE ORTHOPEDIE (262.41) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
7.23x 2024
2022
2024
Q1: 0.0x
Med: 0.41x
Q3: 6.25x
Excellent +25 pts over 2 years

In 2024, the interest coverage of IMPLANTS SERVICE ORTHOPEDIE (7.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 93 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 173 days of revenue, i.e. 4.6 M€ to permanently finance. Over 2016-2024, WCR increased by +62%, requiring additional financing.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

4 638 408 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

51 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

77 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

93 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

173 j

WCR and payment terms evolution
IMPLANTS SERVICE ORTHOPEDIE

Positioning of IMPLANTS SERVICE ORTHOPEDIE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of IMPLANTS SERVICE ORTHOPEDIE is estimated at 880 084 € (range 469 561€ - 2 733 293€). With an EBITDA of 251 282€, the sector multiple of 0.7x is applied. The price/revenue ratio is 0.21x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2024
124 transactions
469k€ 880k€ 2733k€
880 084 € Range: 469 561€ - 2 733 293€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
251 282 € × 0.7x
Estimation 176 874 €
83 614€ - 643 756€
Revenue Multiple 30%
9 635 447 € × 0.21x
Estimation 2 052 104 €
1 112 807€ - 6 215 855€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Commerce de gros (commerce interentreprises) de produits pharmaceutiques)

Compare IMPLANTS SERVICE ORTHOPEDIE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Frequently asked questions about IMPLANTS SERVICE ORTHOPEDIE

What is the revenue of IMPLANTS SERVICE ORTHOPEDIE ?

The revenue of IMPLANTS SERVICE ORTHOPEDIE in 2024 is 9.6 M€.

Is IMPLANTS SERVICE ORTHOPEDIE profitable?

IMPLANTS SERVICE ORTHOPEDIE recorded a net loss in 2024.

Where is the headquarters of IMPLANTS SERVICE ORTHOPEDIE ?

The headquarters of IMPLANTS SERVICE ORTHOPEDIE is located in ROANNE (42300), in the department Loire.

Where to find the tax return of IMPLANTS SERVICE ORTHOPEDIE ?

The tax return of IMPLANTS SERVICE ORTHOPEDIE is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does IMPLANTS SERVICE ORTHOPEDIE operate?

IMPLANTS SERVICE ORTHOPEDIE operates in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques (NAF code 46.46Z). See the 'Sector positioning' section above to compare the company with its competitors.